棋牌大全下载安装

          <dfn id='3mq1d'><optgroup id='3mq1d'></optgroup></dfn><tfoot id='3mq1d'><bdo id='3mq1d'><div id='3mq1d'></div><i id='3mq1d'><dt id='3mq1d'></dt></i></bdo></tfoot>

          <ul id='3mq1d'></ul>

          • <small id='qg7mt'></small><noframes id='qg7mt'>

          • <tfoot id='qg7mt'></tfoot>

              <legend id='qg7mt'><style id='qg7mt'><dir id='qg7mt'><q id='qg7mt'></q></dir></style></legend>
              <i id='qg7mt'><tr id='qg7mt'><dt id='qg7mt'><q id='qg7mt'><span id='qg7mt'><b id='qg7mt'><form id='qg7mt'><ins id='qg7mt'></ins><ul id='qg7mt'></ul><sub id='qg7mt'></sub></form><legend id='qg7mt'></legend><bdo id='qg7mt'><pre id='qg7mt'><center id='qg7mt'></center></pre></bdo></b><th id='qg7mt'></th></span></q></dt></tr></i><div id='qg7mt'><tfoot id='qg7mt'></tfoot><dl id='qg7mt'><fieldset id='qg7mt'></fieldset></dl></div>

                  <bdo id='qg7mt'></bdo><ul id='qg7mt'></ul>

                1. 当前位置: 代写一篇论文多少钱 > 会计论文 > 国有粮企全面预算管理问题与优化建议

                  国有粮企全面预算管理问题与优化建议

                  时间:2018-12-20 10:03作者:胡楠楠
                  本文导读:这是一篇关于国有粮企全面预算管理问题与优化建议的文章,国有粮食收储企业实行全面预算管理涉及到粮食收储、烘干、仓储,粮食初加工,批发零售及装卸等各个环节业务,涉及到企业各个部门,同时,全面预算管理对企业内部资源进行合理分配,有效的组织和协调企业生产经营活动

                    摘    要:棋牌大全下载安装 全面预算管理可以有效地推动国有粮食企业的发展。在企业经营过程中,经营成果与预算有偏差时,经营管理者可以及时发现问题、解决问题。现实中大多数国有粮食企业基于多种主客观因素,全面预算管理的实施未取得预期成效。文章主要分析和研究了国有粮食企业全面预算管理的特点和存在的问题,并提出解决对策。

                    关键词: 国有粮食企业; 全面预算管理; 预算编制;

                    一、国有粮食企业全面预算管理特点

                    GUOYOULIANGSHISHOUCHUQIYESHIXINGQUANMIANYUSUANGUANLISHEJIDAOLIANGSHISHOUCHU、HONGGAN、CANGCHU,LIANGSHICHUJIAGONG,PIFALINGSHOUJIZHUANGXIEDENGGEGEHUANJIEYEWU,SHEJIDAOQIYEGEGEBUMEN,TONGSHI,QUANMIANYUSUANGUANLIDUIQIYENEIBUZIYUANJINXINGHELIFENPEI,YOUXIAODEZUZHIHEXIEDIAOQIYESHENGCHANJINGYINGHUODONG。SUIZHELIANGSHISHICHANGJINGZHENGHEBIANHUA,QUANMIANYUSUANGUANLIYUELAIYUESHOUQIYEDEZHONGSHI,YEZAINEIBUKONGZHIZHONGFAHUIZHEZUOYONG。QUANMIANYUSUANGUANLIDEJIBENTEDIANJIUSHIQUANMIANXING、XIEDIAOXINGHEJIANDUXING。

                    (一)预算管理的全面性

                    QUANMIANYUSUANGUANLICONGZIMIANSHANGKAN,ZHUYAOTIXIANQUANMIANXINGTEDIAN。CONGNEIRONGSHANGJIANG,QUANMIANYUSUANDEBIANZHIDAOXIADA、ZHIXINGDAOGUANKONGDOUXUYAOGEBUMEN、GEZHIGONGDEXIANGHUCANYUHEXIANGHUPEIHE,GENGXUYAOQUANYUANDUILIANGSHIQIYEZHENGCEXINGLIANGYEWU、NONGCHANPINCAIWUZHUANYEHEXINSHENGCHANYELIANDESHULIANZHANGWO。QUANMIANYUSUANGUANLIYESHILIANGSHIQIYENEIBUKONGZHIDEYIGEFANGMIAN,JIAQIANGLIANGSHIQIYEDUIQUANMIANYUSUANDEGUANKONG,TIGAOYUSUANZHIBIAODEKEXUEXING、HELIXING,GUIBIFENGXIANYINHUAN,ZHIDINGXIANGYINGCUOSHI,BAOZHENGQIYEPINGWEN、JIANKANGDEFAZHAN。

                    (二)预算管理的协调性

                  棋牌大全下载安装   QUANMIANYUSUANGUANLISHIYIGEXITONGXINGDEGONGCHENG,SHIMEIWEIYUANGONG、MEIGEHUANJIE、MEIXIANGYEWUDOUXUCANYUDEGUANLIMOSHI。YUSUANGUANLIJIANGMEIWEIYUANGONGDOUCANYUDAOYUSUANZHONG,MEIWEIYUANGONGDOUFENPEIXIANGYINGDEZHIBIAOHEZEREN,SHIXINGJIXIAOGUANLIGUAGOUZHIDU,JIFAQUANTIYUANGONGDUIDAIGONGZUODEJIJIXING、ZHUDONGXING,CUSHIYUANGONGRENZHENDUIDAIMEIGEHUANJIE、MEIXIANGYEWUDEYUSUANZHIBIAO。YUSUANGUANLIQINGXIJIEDINGGEBUMENDEZHIZEQUANXIAN,JIAQIANGGEBUMENZHIJIANDEXIEZUOHEGOUTONG,MINGQUEQIYEMUBIAO,SHIQIYEYUSUANGUANLIGENGJIAGUIFANYOUXU。

                    (三)预算管理的监督性

                    全面预算管理可以监督企业的各个环节,如生产加工、仓储、建仓、运输等,促使各个环节达到预期的收益,减少不必要的支出。通过全面预算管理,提高资源配置,加强对每个环节的监督,科学的控制相关指标,降低粮食管理成本。同时,预算管理的实施,克服了以往资金安排的随意性,使资金形成了一个分配、使用、管理和监督的运行体系,实行了对资金的全程监控,提高了资金使用效率,明确了资金流向。
                   

                  国有粮企全面预算管理问题与优化建议
                   

                    二、国有粮食企业全面预算管理中存在的主要问题

                    (一)全面预算管理的认识程度不高

                    DADUOSHUGUOYOULIANGSHIQIYEZHUYAOYIKAOZHENGCEXINGCHUBEILIANGBAOGUANBUTIESHENGCUN,BUZENGJIAMAOYIJINCHUKOU、SHENGCHANJIAGONGDENGJINGYINGMOSHI。ZAIDANGXIA,QIYEFUZERENYEDUIYUSUANGUANLIDEBUZHONGSHI,JINGYINGFANGXIANGDANYI,YUSUANFANGSHIMEINIANDOUSHIYICHENGBUBIAN。YINCI,MEINIANSUOWEIDEYUSUAN,JINJINSHICAIWUBUMENZHIDINGDEQIYEYUSUAN,YIJUYIWANGNIANDUDEXIANGGUANFEIYONGBIAOZHUNXIANGYINGDEZENGJIAHUOZHEJIANSHAO,ZHENGCEXINGLIANGSHOUGOUQINGKUANGLAIYUJISHOUYI。YUSUANRENWUXIADADAOGEBUMEN,GEBUMENGUANLIRENYUANZHISHANGBAOGEBIEFEIYONGDEYUSUAN,SHENZHIRENWEIQIYEDEZHUYAOYUSUANSHICAIWUBUMENDEGONGZUO。ZAIYUSUANDEZHIXINGGUOCHENGZHONG,GEBUMENGUANLIRENYUANGUANLIYEBUDAOWEI,DUIYUSUANZHONGCHUXIANDEYICHANGXIANXIANGMEIYOUCAIQUYINGDUICUOSHI,QIYEFUZERENRENWEI,TUFADEZHUANGKUANGYINGXIANGQIYEYUSUANZHIBIAOSHUYUZHENGCHANGXIANXIANG,ZUIZHONGDAOZHIBUFENKEKONGFEIYONGDEZHICHU,YUSUANYEBIANCHENGLECAIWUBAOBIAOXINGSHI。

                    (二)缺乏全面预算管理组织和制度建设

                    QIYEBINGMEIYOUSHELIYIGEQUANMIANYUSUANGUANLIXIAOZU,MEIYOUJIANLIQUANMIANDEYUSUANGUANLIZHIDU。QUANMIANYUSUANGUANLIYUGEBUMENGEGUANLIRENYUANXIXIXIANGGUAN,DANCHUNDECAIWUYUSUAN,SHIQULEQUANMIANYUSUANGUANLIDEMUDE,QIYEFAZHANYEHUITINGZHIBUQIAN,JIANJIANDIHUIBEISHICHANGJINGZHENGSUOTUNSHI。

                    (三)预算编制与企业经营业务结合不紧密

                    GUOYOULIANGSHIQIYEBIANZHIYUSUANBIAO,YIJIUZHENDUIZHENGCEXINGLIANGXIANGGUANZHIBIAOLAIBIANZHI,SHOUCHUANTONGGUANNIANDEYINGXIANG,YUSUANGUANLIRENGWEIRONGRUDAOLIANGSHIGUANLITIXIZHONG,BIANZHIDEYUSUANYOUJIAOQIANGDEZHUGUANYISHI,WEIKEGUANKEXUEDIGENJUYUANYINDIAOZHENGYUSUANGUOCHENGHEYUSUANJIEGUO,TONGSHI,LIANGSHIQIYEDUIZAIJIANGONGCHENGHUOZHELIANGSHIJIAGONGDENGTOUZIJIAODAXIANGMUDEGENZONGBUJISHI,KENENGHUIZAOCHENGJIAODADEYUSUANPIANCHA。

                    (四)编制预算方法比较单一

                    LIANGSHIQIYEYIBANSHIYONGZENGLIANGHUOZHEJIANLIANGDEFANGSHI,BIANZHIFANGBIAN,FANGFAYEJIANDANYIDONG。GEBUMENBIANZHIYUSUANSHIYONGDERUANJIANPUBIANSHIEX-CELBIAOGE,MIANDUIQUANMIANYUSUANDEGUANLICENG、GOUTONGHUANJIEHESHUJUDIAOZHENGDOUJIAODUO,ZAIYUNYONGBIAOGEYUSUANGUANLIFANGFASHANG,NANMIANCHUXIANYUSUANGUANLIXIAOLVBUGAO,BUNENGJISHIFANKUI、FENXIHEKONGZHIFENGXIANDEFASHENG。ZHEISANGEFANGMIANDAOZHIQUANMIANYUSUANZHIBIAODESHANGXIAFUDUDA,GENZONGBUJISHI,ZAOCHENGDEYUANYINQUENANYIMIBU。

                    (五)全面预算管理缺乏考核激励措施

                  棋牌大全下载安装   SUIRANGUOYOULIANGSHIQIYEYEJIANLILEJIXIAOKAOHEBANFA,DANWEIZHENDUIGEBUMEN、MEIGERENDEJIANGCHENGCUOSHI,WEIZHIXINGYUSUANGUANLIDEZHIXINGJIEGUOYUZERENDEGUAGOU,ZHUYAOWEIJIANLIXIANGXIDEYUSUANKAOHEBANFA。YOUDELIANGSHIQIYEZHISHIYIKAIHUIDEXINGSHI,ANGONGTONGSHANGDINGJIEGUO,DINGXIADANGNIANZHIBIAOWANCHENGQINGKUANGDEJIXIAOJIANGLICUOSHI,BINGMEIYOUXIANGXIDEKAOHEBANFA。YOUDEQIYEDUIYUKAOHEJIANGCHENGRENWEIDERENYIDIAOZHENG,BUGONGKAIBUSHUOMING,ZAOCHENGQIYERENYUANXIANGHUCAIYI,XIANGHUPANBI。YIBANGUOYOULIANGSHIQIYEXIADADEJIXIAOWENJIANANZHAOYUSUANLIRUNZHIBIAO、YINGYEZONGSHOURU、SANXIANGYINGSHOUDENGSHUJU,HEDINGBENDANWEIDEZONGJIXIAO,QIYEFUZEREN、GUANLIRENYUAN、ZHIGONGTONGYIANZHAOWENJIANYAOQIUXIAFAXIANGGUANRENYUANJIXIAO,DUIYUCHUANGZAOQIYEYEJIHUOSUNHAIQIYEXINGXIANGDEBUMENHUOXIANGGUANRENYUANYEZHIXINGTONGYANGDEBIAOZHUN,ZHEIYANGYILAI,QIYEYUANGONGBUQIUJINQU,BUSIYIGUO,WEIQIDAOYOUXIAODEJILIHEKAOPINGZUOYONG,XUERUOLEYUANGONGDUIYUSUANGUANLIDEJIJIXING。

                    三、国有粮食企业加强全面预算管理的对策建议

                    (一)树立全面预算管理的理念,及时发现和反馈问题

                    QIYEFUZERENYINGZIZHUTIGAOQUANMIANYUSUANGUANLIYISHI,JIAQIANGLILUNXUEXI,SHULIQUANMIANYUSUANDELINIAN。GEJIGUANLIZHEYEYAOBUDUANJIAQIANGQUANMIANYUSUANGUANLILILUNXUEXI,ZHANGWOQUANMIANYUSUANGUANLIDEBENZHIHENEIHAN,ZAISHIJIANZHONG,TONGGUOMEIYUEDEYUSUANFENXI,GUANLIZHENENGQINGCHUDELEJIEYUSUANPIANCHAJIXINGCHENGYUANYIN,FANGBIANDUIQIYEYUNYINGFANGMIANDEJIANKONG,BINGFANGFANQIYEFENGXIAN。TONGSHI,YAOTONGGUOGEZHONGFANGSHIXUANCHUAN、GULIGUANGDAYUANGONGXUEXIHELIJIEQUANMIANYUSUANGUANLI,DAHAOQUANMIANYUSUANGUANLIDEJICHU,ZAISHENGCHANJINGYINGGUOCHENGZHONG,JISHIFAXIANWENTI、FANKUIWENTI,GENGHAODIBANGZHUQIYEJIEJUEWENTI。

                    (二)建立全面预算管理组织机构,优化预算管理方式

                    MINGQUEYUJITUANZONGGONGSIQUANMIANYUSUANDEBIANZHIYUANZEYIZHI,TONGSHI,DUIGUDINGFEIYONGHEBIANDONGFEIYONGFUDONGBILIJIAOMINGXIANDE,YAOYOUMINGQUEJUTIYUSUANSHUOMING,BAOCHISHUJUDEXIANGGUANXING、KEBIXING。

                    LIANGSHIQIYEYAOZAINEIBUJIANLIQUANMIANYUSUANGUANLIWEIYUANHUI,ZONGGONGSIJIGEFENZIGONGSIDECAIWUBUMENSHIZUZHIJIGOU,FUZEPINGHENG、DIAOZHENGHEHUIZONGYUSUANCAOAN,BAOYUSUANGUANLIWEIYUANHUISHENHE,JIANGJITUANYUSUANMUBIAOYUQIYESHIJIQINGKUANGXIANGJIEHE,TIGAOYUSUANZHIBIAODEHELIXING、ZHUNQUEXINGHEKECAOKONGXING。QUANMIANYUSUANCAIQUZIXIAERSHANG、ZISHANGERSHANG、SHANGXIAXIANGJIEHEDEBIANZHICHENGXU,BINGQIE,BENQIYEJINGYINGYUSUANYOUQIYEFUZERENJIGUANLIZHEDANREN,BENQIYECAIWUYUSUANYOUCAIWUBUMENBIANZHI,JINGYINGQIJIANZHIBIAOYUSUANYOUXIANGGUANGEBUMENBIANZHIJIPEIHE。TONGSHI,MINGQUEGEZHINENGBUMENBIANZHINEIBUYUSUANDEFUZEREN,ZUODAOQUANYUANCANYUYUSUAN,YUSUANZERENDAOREN,LUOSHIXIANGGUANZEREN,BAOZHENGQUANMIANYUSUANBIANZHIZHILIANG。

                    (三)预算编制与企业经营业务相结合,确保预算编制质量

                  棋牌大全下载安装   GUOYOULIANGSHIQIYEYINGGAIBIANYUSUANBIANZHIFANGFA。YIWANGDEYUSUANCAIYONGLECHUANTONGDEBIANZHIFANGFA,DANGENJUSUOCHUDEHUANJING、ZHENGCEBIANHUADEYINGXIANG,KEZHI,YIHOUGUOYOULIANGSHIQIYEDEFAZHANFANGXIANGBUJINJINSHIZHENGCEXINGLIANGSHIDECUNCHU,ZHANLVESHIMINGYIJINGFASHENGJIAODADEBIANHUA,JIXUSHIYONGCHUANTONGDEYUSUANFANGFAYIJINGBUNENGGUANLIHEKONGZHIQIYEFENGXIAN。WEILEGUIBIDUANQIXINGWEI,XINDEYUSUANFANGANKEYIZHUANGGUNDONGYUSUAN、LINGJIYUSUAN、GUDINGYUSUANXIANGJIEHE。WUNIANZHENGTIZONGYUSUANCAIYONGGUNDONGFANGFABIANZHI,BUFENYUSUANCAIYONGLINGJIYUSUAN,YIXIECHUANTONGDEXIANGDUIWENDINGDEYEWUJIXUCAIYONGGUDINGYUSUAN。

                    (四)实现预算信息化管理,实现数据共享

                    GUOYOULIANGSHIQIYEKEYIGOUMAIBIJIAOCHENGSHUDEQIYEZIYUANJIHUARUANJIAN,RUERPXINXIXITONG,TAMANZULEQUANMIANYUSUANGUANLISHISHIXUYAODEDUOZHONGXING,BAYUSUANGUANLICONGBIAOGEJILUZHUANBIANCHENGJISUANJIRUANJIANXITONG。TONGGUOXINXIXITONG,JISHIFAXIANSHICHANGJINGZHENGHEZHENGCEBIANHUADEYINGXIANGXINXI,CONGERYOUXIAODEFENXISHICHANGXUQIUHEJIAZHILIAN,ZUOWEIYIGEKUAISUFANYINGXITONG,QIYEKEYICAIQUJIUZHENGCUOSHIHUOJISHIDIAOZHENGYUSUAN。BINGQIE,SHIXIANLEYITIHUAGUANLIMOSHI,GEBUMENKEYIGONGXIANGXITONGSHUJU,BUZAISHIGEBUMENDULIDERUANJIANXITONG,YEBUZAISHIDIANZIBIAOGECHUANSONGSHUJU,SHIYUSUANGUANLISHISHIGUOCHENGZHONG,YOUXIAODEJIANGUANHEGUIFANYUSUANSHUJU,JIANQINGGEBUMENZHIJIANYINWEIFENGONGMINGQUEDECHONGTU,JIANSHAOGEBUMENYINWEIGOUTONGFANGMIANDEKUNRAO,SHIXIANBADUOGEDULIDEZHINENGBUMENZHENGHEWEIYIGESHITIJINXINGGUANLIDELINIAN,ZENGQIANGQUANMIANYUSUANGUANLIDEKEZHIXINGXING。

                    (五)完善预算考核指标,实行合理的激励方式

                    YUSUANGUANLIYAOTONGZHIGONGDEJINGJILIYIXIANGJIEHE,GUOYOULIANGSHIQIYEZHIGONGGONGZISHUIPINGPIANDI,GONGZUOGANGWEIYESHUYUTIEFANWAN,YAOQIUQIYEFAZHANDETONGSHI,QIYEYEYINGDANGKANZHONGGUANGDAZHIGONGZIWOSHUIPINGDETIGAO,TANGRUO,LIANGSHIQIYESHIXINGBUMENJIANGCHENGZHIDUHUOZHEZHIGONGJIANGCHENGFANGSHI,ZHIDINGYANGEYUSUANKAOHEBANFA,KESHIXINGJIDUKAOHE、NIANDUQINGSUANDEBANFA,JIANGCHENGZHIDUZUNXUNGONGPING、GONGKAI、GONGZHENGDEYUANZE,YINDAOQUANYUANZIJUEYUESHUZIYIDEXINGWEI,JIJIFUCONGZUZHIDELINGDAO,CONGERDIAODONGQUANYUANSHENZHISHIBUMENCANYUYUSUANHEZUNSHOUYUSUANGUANLIZHIDU。KAOHEJILIFANGSHIYOUHENDUO,CHULEGONGZIDEDIAOZHENG、JIBIEDEJINSHENG、GANGWEIDIAODONGDENG,HAIKEYIZUZHISHISHIYUSUANKONGZHIJIAOHAODEBUMENHEYOUXIUGERENKAIZHANJIAOLIUHUIYI,PINGXUANXIANJIN。YIFANGMIANNENGGOUPEIXUNYEWUSHUIPINGBUDABIAODEYUANGONG,TONGSHIYENENGJIHUOYUANGONGQIANLI,LIUZHUDAIDONGQIYEFAZHANDERENCAI。

                    四、总结

                  棋牌大全下载安装   QUANMIANYUSUANGUANLISHIQIYENEIBUGUANLIKONGZHIDEYIZHONGFANGFA,TONGGUOZHIRUYUSUANGUANLILINIAN、BIANZHIFANGFADEXUANZE、XINXIHUAGUANLIXITONGDEKAIZHAN、KAOPINGHEJILIXIANGRONGHE,GAIBIANGUOYOULIANGSHIQIYEFARENCHUANTONGZHILIJIEGOU,YOUHUAZUZHIXINGWEI,TUIJINQUANMIANYUSUANGUANLIDEYOUXIAOSHISHI。

                    参考文献

                    [1] 李星一.浅析全面预算管理促进企业战略目标的实现[J].决策与信息,2015(09).
                    [2] 刘凌冰,张天昊,韩向东.集团公司全面预算管理模式适配模型研究———基于神华、华润和国投集团的多案例分析[J].财务研究,2016(06).
                    [3] 刘春丽.浅析企业在实施全面预算管理中存在的问题[J].知识经济,2016(02).

                  联系我们
                  • 写作QQ:
                  • 发表QQ:
                  • 服务电话:
                  • 售后电话:
                  • 邮箱:
                  范文范例

                  靠谱的棋牌---首页_Welcome 百灵拼三张-Welcome 蓝洞棋牌官网送3金币---首页_Welcome 035棋牌手游官网 聚友棋牌官网下载安装-首页